Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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PENGARUH GAYA KEPEMIMPINAN DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) JAKARTA TIMUR
Get PDFThe purpose of this study is to identify the partial and simultaneous effects of management style and work environment on employee performance at the East Jakarta Financial and Development Supervisory Agency (BPKP). Quantitative methodology is employed. In this study, samples of 112 respondents were acquired using the random sampling technique. Data analysis using validity test, reliability test, classical assumption test, regression analysis, correlation coefficient analysis, coefficient of determination analysis and hypothesis testing. The results of this study are that leadership style has a significant effect on employee performance with a regression value of 0.472, a correlation value of 0.559 and a coefficient of determination of 40.7%. The work environment has a significant effect on employee performance with a regression value of 0.532, a correlation value of 0.516 and a coefficient of determination of 40.7%. Leadership style and work environment have a significant effect on employee performance with a correlation value of 0.638 and a coefficient of determination of 63.8%. This finding explains that leadership style and work environment play an important role in determining employee performance. In this context, it is important for organizations and leaders to pay attention to and improve these aspects in order to improve overall employee performance
DAMPAK MEDIASI ORGANISATIONAL CITIZENSHIP BEHAVIOUR TERHADAP EMPLOYEE PERFORMANCE DENGAN ANTESEDEN CAREER JOURNEY, SELF-EFFICACY DAN QUALITY OF WORK LIFE PADA INSTANSI DIREKTORAT JENDERAL PAJAK
Get PDFThe purpose of this study was to examine the indirect effect of Organizational Citizenship Behavior (OCB) on employee performance by using the antecedents of Career Journey, Self Efficacy and Quality of Work Life. This study also examines the direct role of the variables Career Journey, Self Efficacy and Quality of Work Life on employee performance at the Directorate General of Taxes. This type of research is quantitative using a questionnaire research instrument to collect data. The sample for this research is all employees at the Directorate General of Taxes who are taken using probability sampling. The data analysis method used is Structural Equation Modeling Partial Least Square (SEM-PLS). The results showed that Career Journey, Self Efficacy, Quality of Work Life had a positive effect on Organizational Citizenship Behavior, then Career Journey, Quality of Work Life and OCB also had a positive effect on employee performance, but Self Efficacy had no significant effect on employee performance. In addition, Organizational Citizenship Behavior is also proven to be able to mediate the relationship between Career Journey, Self Efficacy and Quality of Work Life towards employee performance. The findings of this study contribute to the development of theories related to Organizational Citizenship Behavior and the importance of managing career paths, employee self-motivation and the quality of employee work life so that employees can provide maximum performance which will certainly support organizational performance
PENGARUH TOTAL ASSET TURN OVER DAN NET PROFIT MARGIN TERHADAP RETURN ON ASSET PADA PT NIPPON INDOSARI CORPINDO TBK PERIODE 2012-2021
Get PDFThis study aims to determine the effect of Total Asset Turnover and Net Profit on Return on Assets at PT Nippon Indosari Corpindo Tbk for the 2012-2021 period partially or simultaneously. The selection of independent variables used in this study is Total Asset Turnover and Net Profit Margin. While the dependent variable is Return on Assets (ROA). The population in this study is the annual financial statements of PT Nippon Indosari Corpindo Tbk which are listed on the Indonesia Stock Exchange (IDX). Meanwhile, the samples used in this study are all balance sheets and income statements at PT Nippon Indosari Corpindo Tbk for the 2012-2021 period. The sample selection was carried out using purposive sampling, namely by collecting, recording and reviewing secondary data in the form of the company's financial statements. The analytical method uses descriptive statistical analysis, classical assumption test, t test, f test and coefficient of determination test (R2) using SPSS 25 application. The results of this study indicate that partially Total Asset Turnover and Net Profit Margin have a significant effect on Return on Assets. Simultaneously Total Asset Turnover and Net Profit Margin have a significant effect on Return on Assets
PENGARUH PENERAPAN SISTEM E-FILING DAN PENGETAHUAN PERPAJAKAN TERHADAP EFISIENSI PELAPORAN SPT WAJIB PAJAK (STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI DI PT. CALTESYS INDONESIA)
Get PDFThis study aims to determine the effect of the application of the e-filing system and knowledge of taxation on the efficiency of reporting individual taxpayers at the PT Caltesys Indonesia office. This type of research uses quantitative methods. Sampling using the Slovin Formula. The data used in this study are primary data. Data collection techniques with survey techniques, namely distributing questionnaires to employees who work at PT Caltesys Indonesia. The total sample in this study was 75 respondents. The analytical method used is multiple regression with the help of SPSS Version 25. The results of the study prove that simultaneously all independent variables, namely the application of the e-filing system and knowledge of taxation have a significant effect on the efficiency of reporting individual taxpayers. Partially the application of the e-filing system (X1) has no significant effect on the efficiency of reporting tax returns, this occurs because taxpayers do not understand the use of e-filing in reporting their tax returns, which means that even though the e-filing system has been implemented within the company, if not supported by knowledge of the system it will not be efficient. Knowledge of taxation (X2) affects the efficiency of reporting such as, which means that if the knowledge of taxation of human resources in a company is good, the level of efficiency of reporting is also good
PERFORMANCE ASSESSMENT TO IMPROVE THE QUALITY OF PERFORMANCE AND SERVICE IN JAKARTA PPISHP FOOD SECURITY DEPARTMENT USING BALANCED SCORCARD
Get PDFCenter for Fisheries Production, Inspection and Certification (PPISHP) is a unit technical implementer within the Department of Food Security, Maritime Affairs and Agriculture of DKI Jakarta Province. PPISHP DKI Jakarta Province does not yet have a comprehensive performance measurement. Performance measurement only uses an assessment on the financial aspect, financial measures alone are not enough to evaluate the overall performance of the agency. Non-financial performance such as productivity and the ability of employees to produce products or services that can meet consumer desires is neglected. To measure the performance of an agency, a comprehensive performance measurement method is needed to achieve the desired goal. Therefore, the Balanced Scorecard method is deemed necessary to be applied to PPISHP DKI Jakarta Province
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KUALITAS AUDIT DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN KARAKTER EKSEKUTIF SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA
Get PDFThis study aims to determine the ability of independent commissioners, audit committees, audit quality and capital intensity to influence tax avoidance with the executive character as a moderating variable. This type of research uses a quantitative approach, which means that it is a research method based on the philosophy of positivism, is used to research a specific population or sample, collect data, use research instruments, analyze quantitative or statistical data, with the aim of testing hypotheses that have been determined by taking the company LQ 45 as a sample. The analysis technique used in this research is multiple linear regression with a significance level of 5%. Statistical testing using IBM Statistic SPSS V.25. The results of this study indicate that independent commissioners, audit committee, audit quality and capital intensity have a simultaneous and partial effect on tax avoidance, executive character does not moderate the effect of independent commissioners on tax avoidance, executive character moderates the effect of audit committee on tax avoidance, executive character does not moderate the effect of audit quality on tax avoidance, executive character moderates the effect of capital intensity on tax avoidance
PENGARUH GAYA HIDUP DAN LITERASI KEUANGAN TERHADAPA KEPUTUSAN BERINVESTASI GENERASI MILINIAL KOTA TANGERANG SELATAN
Get PDFThe main problem in this research is related to the influence of lifestyle and financial literacy on the decision to invest in the millennial generation in South Tangerang City. The purpose of this research is the first to find out partially the influence of lifestyle on the millennial generation's investment decisions in South Tangerang City. The second is to find out partially the effect of financial literacy on the millennial generation's investment decisions in South Tangerang City. The third is to determine the simultaneous influence of lifestyle and financial literacy on the millennial generation's investment decisions in South Tangerang City. The research method used is based on a quantitative type classification with an associative (causal) form. Based on the tests and analyzes that have been carried out in the regression model, the results of the multiple correlation coefficient of 0.605 are included in the strong category, while the value of Adjusted R square as the contribution of the independent variables to the dependent variable is 0.363 or 36.3% where 63.7% is the contribution of other factors not studied. The proof of the partial significance test shows that lifestyle results have a significant effect on investment decisions with a tcount > ttable (7.627 > 1.64), while the effect of financial literacy on investment decisions is obtained by a tcount > ttable (9,962 > 1.64) and it is proven that there is an effect significant. Simultaneous influence of lifestyle and financial literacy on investment decisions there is a significant influence where the value of Fcount > Ftable (114.455 > 2.31)
PENGARUH GAYA KEPEMIMPINAN DAN LINGKUNGAN KERJA TERHADAP KEDISIPLINAN KARYAWAN PADA PT. BANK INDEX SELINDO KC. PLUIT
Get PDFThe purpose of this study was to determine and analyze the influence of leadership style and work environment on employee discipline at PT. Bank Index Selindo KC. whistle. In this study, researchers took a sample location at PT. Bank Index Selindo KC. whistle. The research method used is quantitative method, while quantitative data processing uses statistical analysis. Determination of the sample using the Slovin formula with an error rate of 5% and obtained a sample of 109 people. Data analysis method with validity test, reliability test, classic assumption test, autocorrelation test, regression analysis, t test. f test and coefficient of determination. The results of the analysis are as follows: Leadership style partially has no effect on the discipline of PT. Bank Index Selindo KC. whistle. The results obtained are known for the leadership style variable (X1) has a t count value of -0.051 < t table 1.98260 and has a significance level of 0.549 > 0.05. The work environment partially affects the discipline of PT. Bank Index KC. whistle. From table 4.19 it can be seen that the work environment variable (X2) has a t value of 6.106 > from t table 1.98260 and has a significance of 0.000 <0.05. Leadership style and work environment simultaneously or jointly affect the discipline of employees of PT. Bank Index Selindo KC. whistle. This is indicated by the significance value of 0.000 <0.05, and the calculated F value of 18.656 > from F table 3.08
PENGARUH PRIVASI DAN KEAMANAN TERHADAP PENGGUNAAN MOBILE PAYMENT
Get PDFThe purpose of this study was to determine how much positive and significant influence privacy and security partially or simultaneously on the performance of using mobile payment (Go-Pay). The object of this research is the students of Pamulang University Faculty of Economics and Business Management Study Program Level 1 users of mobile payment (Go-Pay). The type of research used in this research is descriptive quantitative. Methods of data collection using observation and questionnaires. The sampling technique used slovin with a number of respondents as many as 91 users. The validity of the data in this study used Validity Test, Reliability Test, and Classical Assumption Test. The result of this study is that there is a positive and significant influence partially or simultaneously between privacy and security on the use of mobile payment (Go-Pay)
THE RELEVANCE OF FINANCIAL LITERACY AND CULTURAL INHERITANCE IN HOUSEHOLD FINANCE DECISION-MAKING
Get PDFThe role of households in the financial system, which is a source of household financial complexity, has received insufficient attention. We will investigate how the importance of financial literacy and culture is related to husband and wife's knowledge, skills, and beliefs, as well as their agreement in making decisions about life insurance participation. Married couples conduct separate in-depth interviews, with wives conducting separate interviews and husbands conducting joint interviews. The main topic we cover is how to perform cognitive mapping on data derived from interviews with people of different ethnicities and cultures. The findings of this study confirm that cases in households with a strong individual cultural background where household financial decisions are delegated to the spouse are prevalent. The opposite is true for household couples with a collectivist cultural background, who intends to allow household financial decisions and reach consensus, avoiding the risk of uncertainty with life insurance consumer decision-making. This research project has implications for how financial knowledge is perceived, as well as how income and consumption are allocated. Individuals and couples gain confidence in household financial matters; sources of important decisions made prior to entering the financial markets; placement of investment assets in financial markets; and, finally, the positioning of households as the final owners of productive enterprises in the economy